Nonprofit Law Prof Blogtag:typepad.com,2003:weblog-6156982018-12-18T13:56:11-08:00A Member of the Law Professor Blogs NetworkTypePadNonprofitLawProfBloghttps://feedburner.google.comCongress Lives Up to "Lame Duck" Label: Failed Attempt to Reverse Schedule B Change & Clinton/Trump Foundation Hearingtag:typepad.com,2003:post-6a00d8341bfae553ef022ad3822b12200c2018-12-18T13:56:11-08:002018-12-18T13:56:11-08:00While Congress may actually keep the government funded during the current lame duck session, its efforts relating to nonprofits appear doomed to amount to nothing. First, with much fanfare the Senate narrowly passed legislation to reverse the IRS decision to...Nonprofit BloggerJohnson & Johnson Subsidiary Pays $360 Million Fine for Misuse of 501(c)(3) (third such settlement)tag:typepad.com,2003:post-6a00d8341bfae553ef022ad3822adc200c2018-12-18T13:24:13-08:002018-12-18T13:24:13-08:00Earlier this month the U.S. Department of Justice announced that Actelion Pharmaceuticals US, Inc., a subsidiary of Johnson & Johnson, had "agreed to pay $360 million to resolve claims that it illegally used a [section 501(c)(3) charitable] foundation as a...Nonprofit BloggerMichigan Senate Bill 1176, "Personal Privacy Protection Act," Seeks to Shore Up Donor Privacytag:typepad.com,2003:post-6a00d8341bfae553ef022ad3a824fc200d2018-12-18T09:12:43-08:002018-12-18T09:24:20-08:00My father used to say, "things ain't like they used to be . . . and never were!" In the less partisan, relatively more innocent days of nonprofit organizations, everyone agreed that donor privacy was always a good thing. And...Nonprofit BloggerTrump (Nonprofit) Trouble: Foundation to Dissolve and Moretag:typepad.com,2003:post-6a00d8341bfae553ef022ad3a82413200d2018-12-18T09:00:06-08:002018-12-18T09:09:14-08:00While paling in comparison to other recent developments related to President Trump, the drumbeat of negative news relating to nonprofits associated with him has also continued. The three most recent developments involve a federal investigation into the President's inaugural committee,...Nonprofit BloggerDavid Pozen, "The Tax-Code Shift That's Changing Liberal Activism"tag:typepad.com,2003:post-6a00d8341bfae553ef022ad3809ec8200c2018-12-12T05:00:00-08:002018-12-12T05:00:00-08:00David Pozen has an interesting piece in The Atlantic regarding social justice organizations' increasing embrace of 501(c)(4) status over (c)(3) status. Here is an excerpt: Many groups gravitated to section 501(c)(3) because public charities enjoy unique tax benefits—most notably, they...Nonprofit BloggerTreasury Issues Interim Guidance (and Request for Comments) on Calculation of UBTI from Qualified Transportation Fringe Benefits.tag:typepad.com,2003:post-6a00d8341bfae553ef022ad380997a200c2018-12-11T08:10:04-08:002018-12-11T08:20:26-08:00In Notice 2018-99, issued yesterday, Treasury issued interim guidance on how to calculate the increase in unrelated business taxable income resulting from an exempt organization's provision of qualified transportation fringe benefits under newly enacted 512(a)(7). The notice states that Treasury...Nonprofit BloggerTreasury Issues One Time Waiver of Penalty for Failure to Pay Estimated Tax Related to UBIT on Nondeductible Qualified Transportation Fringe Benefitstag:typepad.com,2003:post-6a00d8341bfae553ef022ad380981f200c2018-12-11T07:45:59-08:002018-12-11T07:45:59-08:00In Notice 2018-100, issued yesterday, the Treasury Department, "in the interest of sound tax administration" provides a waiver of penalties for exempt organizations that would not have been required to file a UBIT return (990-T) for 2017. Recall that new...Nonprofit BloggerExecutive Pay at Private and Public Colleges tag:typepad.com,2003:post-6a00d8341bfae553ef022ad3a6706e200d2018-12-11T04:00:00-08:002018-12-11T04:00:00-08:00The Chronicle of Higher Education has released its survey of Executive Compensation at Private and Public Colleges. dkjNonprofit BloggerMassachusetts Town Considers Seeking Voluntary Patron Payments in Lieu of PILOTStag:typepad.com,2003:post-6a00d8341bfae553ef022ad3806d6f200c2018-12-10T11:41:14-08:002018-12-10T11:41:14-08:00From The Berkshire Eagle, a newspaper serving Western Massachusetts: Are the town's numerous nonprofit businesses, ranging in size from Tanglewood to Chesterwood, willing to ask patrons for a voluntary surcharge on their ticket prices? That's one of the questions that...Nonprofit BloggerIndian Tribes Sue Wisconsin Claiming Exemption from Property Taxtag:typepad.com,2003:post-6a00d8341bfae553ef022ad3c6178f200b2018-12-10T10:46:02-08:002018-12-10T10:46:02-08:00From Wisconsin Public Radio: Four northern Wisconsin tribes have filed a federal lawsuit against Gov. Scott Walker, the state and town officials over the taxation of reservation lands. The tribes argue the state and towns don’t have the right to...Nonprofit Blogger